ORDER :

M. Ganga Rao, J.

1. Challenging the assessment order passed by the 1st respondent in A.O.No.ZH370722OD69273, dated 18.07.2022, as illegal, arbitrary, without jurisdiction and contrary to the provisions of Section 4 of the IGST Act read with Section 5 of the Central Goods and Services Tax Act, 2017, & the Circular No.31/05/2018-GST, dated 09.02.2018, as amended by the Circular No.169/01/2022 dated 12.03.2022 and against the principles of natural justice, the present writ petition came to be filed.

2. Heard Sri A. Sarveswar Row, learned counsel for the petitioner, Sri Suresh Kumar Rowthu, learned senior standing counsel appearing for the 3rd respondent and learned Government Pleader for Commercial Taxes appearing for the respondents 1 & 2.

3. Learned counsel for the petitioner, having drawn the attention of this Court to the relevant provisions of the IGST Act and CSGT Act, and taken this Court to the material papers filed along with the writ petition, raised various contentions stating that the impugned order has been passed by the 1st respondent without jurisdiction and therefore the same is non-est in law and further contended that the same is passed without giving opportunity